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Customs - Highlights / Catch Notes

Home Highlights March 2020 Year 2020 This

100% EOU unit - Debonding - for imported capital goods, the ...


EOU Must Pay Duty on Debonding Date for Imported and Domestic Capital Goods, No Interest Required.

March 11, 2020

Case Laws     Customs     AT

100% EOU unit - Debonding - for imported capital goods, the appellant is liable to pay duty at the rate of duty prevailing on the date of debonding - the appellant is liable to pay duty for indigenously procured capital goods at the rate of duty prevailing on the date of debonding - no interest is payable by the appellant. - AT

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